To amend the Internal Revenue Code of 1986 to provide a refundable credit for certain home accessibility improvements.

HR 7393 would create a 35% refundable tax credit for homeowners with disabilities or blindness, or those aged 65+ with qualifying Social Security or veterans benefits, to cover costs of home accessibility modifications like ramps, widened doorways, and bathroom adaptations. The credit is capped at $15,000 per year (with carryover for prior years) and phases out for higher earners (e.g., $400,000 modified AGI for joint filers). Eligibility requires physician certification of disability and improvements to the primary residence, with income limits and documentation requirements. The credit applies to tax years beginning after December 31, 2025.